Back in April, we wrote about the IRS lifting its six-year moratorium on new group exemption applications. That post covered the basics. Revenue Procedure 2026-8 has now been finalized, and it includes detailed mechanics that every central organization, not just new applicants, needs to work through before a firm deadline. The Deadline That Matters: January 22, 2027 If your organization already holds a group

We get some version of this question from almost every foundation and nonprofit board we work with, “[C]an we weigh in on a bill moving through the legislature, or fund a grantee that does?” The answer depends entirely on what kind of 501(c)(3) is asking. Public charities and private foundations play by different rules, and

This is the first year-end giving season under the charitable deduction changes in the One Big Beautiful Bill Act, and the questions we are getting from donors and development directors tend to fall into the same few categories. Some donors will get a tax benefit they haven’t had since 2021. Others will find their deduction